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2004 (5) TMI 70 - SC - Central ExciseDutiability of Waste and scrap - Bar of Limitation - exemption under Notification No. 74/65-C.E. dated 1-5-1965 and under Notification No. 119/66-C.E. dated 16-7-1966 - Held that:- Unless the scrap and waste are goods that had been used can be demonstrated to have been a duty paid goods, it cannot be assumed that they are so, particularly when it cannot be said with certainty that all scrap and waste material used has been subject to excise duty earlier. The waste and scrap was dutiable only when it is a manufactured product and not otherwise. The object of exemption being to avoid cascading effect in the matter of payment of excise duty. Classification list filed by the appellant dated 25-3-1983 was not approved and a show cause notice was issued on 23-7-1984. The approval was accorded only on 15-9-1984. As there was no approval of the classification list and there was no final assessment, we think, in the circumstances of the case the bar of limitation would apply only from the date of the finalization of the classification - Decided against assessee.
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